REGISTERED NUMBER: 04870407 (England and Wales)

NORTH EASTERN ROOFING LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

1ST APRIL 2025 TO 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R B Clark

J Clark

J Carter

SECRETARY:

J Clark

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

04870407 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

-

45,137

CURRENT ASSETS

Stocks

-

2,720

Debtors

5

30,938

93,370

Cash at bank

1,005,763

1,163,182

1,036,701

1,259,272

CREDITORS

Amounts falling due within one year

6

14,775

130,444

NET CURRENT ASSETS

1,021,926

1,128,828

TOTAL ASSETS LESS CURRENT LIABILITIES

1,021,926

1,173,965

PROVISIONS FOR LIABILITIES

-

11,284

NET ASSETS

1,021,926

1,162,681

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

1,021,826

1,162,581

SHAREHOLDERS' FUNDS

1,021,926

1,162,681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th December 2025 and were signed on its behalf by:

R B Clark - Director

1.	STATUTORY INFORMATION

North Eastern Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

56,096

999

24,200

5,131

86,426

Disposals

(56,096

)

(999

)

(24,200

)

(5,131

)

(86,426

)

At 31st October 2025

-

-

-

-

-

DEPRECIATION

At 1st April 2025

22,292

876

13,911

4,210

41,289

Charge for period

2,958

10

899

81

3,948

Eliminated on disposal

(25,250

)

(886

)

(14,810

)

(4,291

)

(45,237

)

At 31st October 2025

-

-

-

-

-

NET BOOK VALUE

At 31st October 2025

-

-

-

-

-

At 31st March 2025

33,804

123

10,289

921

45,137

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

-

78,232

Other debtors

11,750

11,717

Tax

19,188

-

Prepayments

-

3,421

30,938

93,370

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

41

40,724

Corporation Tax

-

47,474

Pensions

37

374

VAT

8,482

35,903

Other creditors

479

156

Directors' current accounts

2,971

2,788

Accrued expenses

2,765

3,025

14,775

130,444

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

51

Ordinary A

£1

51

51

25

Ordinary B

£1

25

25

24

Ordinary C

£1

24

24

100

100